Judgment :- R. JAYASIMHA BABU, J. The Tribunal has held that the conduct of the assessee was bona fide and the mere fact that the additional income was declared by filing a revised return would not by itself warrant an inference that the assessee had deliberately concealed the income, with the consequence of being penalised. No question of law requiring any consideration arises. We see no ground to interfere with the order of the Tribunal. The appeal is, therefore, dismissed. No costs.